The number of shares issued, subscribed, fully paid and subscribed but not fully paid are shown in ____________

Balance Sheet

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Profit and Loss Account

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Notes to Account

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None of these

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Solution

The correct option is C
Notes to Account

The number of shares issued, subscribed, fully paid and subscribed but not fully paid are shown in notes to accounts.

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PRACTICAL PROBLEMS

(Calculation of different types of Capital):

From the following details calculate authorised capital, issued, subscribed, called up and paid up share Capital and also calls in arrear and uncalled capital:

Pankaj Ltd. was formed with a capital of Rs 5,00,000 divided in to 5,000 shares of Rs 100 each. Of these 1,000 shares were issued to the vendor as fully paid in payment of purchase of machinery. 3,000 shares were offered to the public and of these 2,500 shares were applied and allotted. Rs 10 was payable on application and Rs 25 on allotment. The balance was yet to be called. All the money called up was duly received with the exception of allotment money on 300 shares.

Lennova Ltd. has authorised share capital of ₹ 1,00,00,000 divided into 1,00,000 Equity Shares of ₹ 100 each . It has existing issued and paid up capital of ₹ 25,00,000. It further issued to public 25,000 Equity Shares at a premium of 20% for subscription payable as under:

On Application:	₹ 30
On Allotment:	₹ 60 and
On Call:	Balance Amount.

The issue was fully subscribed and allotment was made to all the applicants . The company did not make the call during the year.
Show share capital of the company in the Balance Sheet of the Company.

Q. ABC Ltd forfeited

20

shares of rs

10

each, Rs.

8

called up, on which X paid application and allotment money of Rs.

2

and Rs.

3

respectively. These shares were re issued to Y at

6

fully paid. What was the balance in share forfeiture account before shares were re-issued?

Q. Shiva Ltd . issued 1,00,000 Equity Shares of ₹ 10 each at a premium of ₹ 5 per share . The whole amount was payable on application. The issue was fully subscribed . Pass necessary Journal entries.

Q. Consider the following statements:
1. The bonus shares shall not be issued in lieu of dividend,
2. A company may issue fully paid up bonus shares to its members out of its 'Capital Redemption Reserve Account'
3. A company may not issue bonus shares out of its 'Securities Premium Account'
Which of the above statement/s is are not correct?

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The number of shares issued, subscribed, fully paid and subscribed but not fully paid are shown in ____________

The correct option is C Notes to Account The number of shares issued, subscribed, fully paid and subscribed but not fully paid are shown in notes to accounts.

The correct option is C
Notes to Account

The number of shares issued, subscribed, fully paid and subscribed but not fully paid are shown in notes to accounts.